Missouri, Kansas & Texas Railroad v. Hays

The opinion of the court was delivered by

Mason, J.:

The Missouri, Kansas & Texas Railroad Company brought this action to recover part of the tax paid by it for the benefit of rural high-school district No. 1 of Linn county, upon the ground that to this extent the tax was excessive and illegal. The plaintiff was denied relief and appeals.

The rural high-school board, at its annual meeting in April, 1923, decided that it was necessary to raise $16,000 by taxation to meet the running expenses of the school and pay off a part of the floating debt—evidenced by warrants, not by bonds—and votéd a levy…